高會期中考選擇第6題： 6.Which of the following best describes the measurement of a gain or loss from the sale of a depreciable asset by a foreign subsidiary whose functional currency is not the local currency? a.Reconstruct the journal entry on the date of the sale using the historical rate for cash and the depreciable asset and its accumulated depreciation. b Reconstruct the journal entry on the date of the sale using the current rate for cash and the historical rate for the depreciable asset and its accumulated depreciation. c.Translate the gain or loss using the historical rate. d.Translate gains at the current rate and losses at the historical rate. 答案更正為(B) 同學可上數位學習網確認更改後的成績。 提醒同學第三次小考時間為6/1日， 但由於同學希望第三次小考於6月初考試， 因此會與第四次小考時間相隔很近， 可能會連續兩周小考， 或是必須在期末考前一週考小考， 請同學見諒。 --

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